What this notice is about We denied your Form 8716, Election To Have a Tax Year Other Than a Required Tax Year, because your deferral period is more than 3 months. We'll mail your denied Form 8716 separately. What you need to do File your annual return at the end of your required tax year, usually Dec. 31. You may want to Keep this notice for your permanent records. Frequently asked questions What is a "deferral period"? The number of months between the last day of the elected tax year and the last day of the required tax year. Reference tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions 是否需要帮助？ 您可以授权他人（英文）代表您联系国税局。 查看一下您是否有资格获得低收入纳税人诊所的帮助（英文）。 倘若您在网上未能找到所需信息，请拨打通知或信函顶部的国税局电话号码。倘若您未收到信函或通知，请使用电话协助。 如果您不能自行解决罚款问题，请联系纳税人权益服务处，这是国税局内部的一个独立机构。
